Fines are on the way for tradesmen who receive irregular payments.
The statement came from Kayseri Bar Association Lawyer Mücahit Küçük.
Lawyer Mücahit Küçük, who provided information about the change, stated that no penalty will be applied to customers and said, “With the Official Gazette published in the past days, two paragraphs were added to the articles regulating the Special Irregularity Penalties of the Tax Procedure Law. However, the said law change was misunderstood by both citizens and taxpayers. There was a misunderstanding that citizens will also be penalized if they use an account other than their own when sending money in return for the service or goods they received. In fact, the first paragraph added to the law is as follows; in cases where payments are made using the names or accounts of others through banks and similar financial institutions, payment institutions in collections related to the delivery of goods or services, a penalty of 10 percent of the transaction price is foreseen, not less than the penalties to be applied to this article for each transaction. To give an example; if we are going to collect the furniture we bought from a furniture maker, and we send the payment to another person’s account instead of the furniture maker’s own account, a penalty is foreseen for both the furniture maker and the owner of the account we sent the money to.”
Lawyer Küçük, who stated that the aim of the innovation is to prevent irregularities, said; “The regulation that came with the second paragraph is something that has already been done for years. When a citizen wants to make a payment, they receive the payments by performing the transactions through their neighbor’s POS device or cash register. Irregularities were being made due to the fact that their next door neighbor’s VAT rate was lower or that they did not have a registered POS device. The second paragraph that was added aims to prevent this. There will be penalties for both the taxpayer who delivers the goods and the second business that uses the POS or cash register. After the confusion, the Revenue Administration also made a statement and clearly stated that there is no penalty for the customers, and that these penalties are for those who use their own POS or account.”
